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    <title>2015 (12) TMI 682 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order-in-appeal regarding non-discharge of service tax liability under &quot;Man Power Recruitment or Supply Services,&quot; finding the appellant engaged in job work rather than supplying manpower to Tata Motors. The Tribunal considered the payment agreement as a lump sum contract for parts manufacturing, not manpower supply, citing precedents like Bavariya Enterprises Ltd. and Shriram Sao TVS Ltd. Consequently, the appeal was allowed with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269378</link>
      <description>The Tribunal set aside the order-in-appeal regarding non-discharge of service tax liability under &quot;Man Power Recruitment or Supply Services,&quot; finding the appellant engaged in job work rather than supplying manpower to Tata Motors. The Tribunal considered the payment agreement as a lump sum contract for parts manufacturing, not manpower supply, citing precedents like Bavariya Enterprises Ltd. and Shriram Sao TVS Ltd. Consequently, the appeal was allowed with consequential relief.</description>
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